Social Sciences in China (Chinese Edition)

No.3, 2021

 

Reexamining Platform Economy Development: Monopolies and the New Challenges of Digital Taxation

(Abstract)

 

Zhou Wen and Han Wenlong

 

The platform economy accelerates the effective connection between production, circulation, exchange and consumption, improves production efficiency, shortens circulation time and promotes the great development of social productive forces. At the same time, it faces the developmental bottleneck of international capital’s digital technology monopoly and the new challenges of international digital taxation. Platform economy monopolies and international tax benefit distribution disputes are new manifestations of the deepening of basic contradictions in the process of capital accumulation in the global industrial chain. As a major digital economy, China has the advantage of scale in platform economy development. Under the new development pattern, we need to actively tackle the problem of digital technology monopolies and respond to the new challenges of digital taxation.